数字化转型与内部控制质量:影响效应与内在机理--基于沪深上市公司的经验证据

Digital transformation and internal control quality:impact effects and internal mechanisms-based on empirical evidence from listed companies in Shanghai and Shenzhen

内部控制是保障企业规范高效运行的有效手段,也是企业经营目标实现的长效保障机制。本文以沪深上市公司数据为基础,通过文本分析来反映企业数字化转型程度,检验数字化转型提高企业内部控制质量的影响机制。研究发现:第一,数字化转型显著提升内部控制质量,并对风险评估、控制活动、信息与沟通、内部监督等4个内部控制要素以及企业经营、财务报告和财务合规等3个内部控制目标产生正向影响。第二,在中介效应检验中,数字化转型通过整改内部控制缺陷和提高管理层能力两个中介因素积极影响内部控制质量。第三,在异质性检验中,数字化转型对提升大型企业、高新技术企业内部控制质量有更好的作用效果。研究结论为推动企业数字化转型、认识数字化转型的差异化效果、提升企业内部控制质量提供了理论参考和政策启示。

Internal control is an effective means to ensure the standardized and efficient operation of enterprises,and also a long-term guarantee mechanism for achieving business objectives.This article is based on data from A-share listed companies and uses text analysis to reflect the degree of digital transformation in enterprises,examining the impact mechanism of digital transformation on improving the quality of internal control in enterprises.Research has found that,firstly,digital transformation significantly improves the quality of internal control and has a positive impact on four internal control elements,including risk assessment,control activities,information and communication,and internal supervision,as well as three internal control objectives,including enterprise operation,financial reporting,and financial compliance.Secondly,in the mediating effect test,digital transformation positively affects the quality of internal control through two mediating factors:rectifying internal control deficiencies and improving management capabilities.Thirdly,in the heterogeneity test,digital transformation has a better effect on improving the internal control quality of large enterprises and high-tech enterprises.The research conclusion provides theoretical reference and policy inspiration for promoting the digital transformation of enterprises,understanding the differentiated effects of digital transformation,and improving the quality of internal control in enterprises.